Factors influencing Indonesian consumers to use e-services in Indonesian airline companies

This study develops a research model for investigating the factors that influence consumers to use Indonesian airlines’ e-Services. It employs a two-stage sequential mixed method design comprising both field study and quantitative approaches. The research model is validated from the responses of 819 Indonesian consumers who are users of Indonesian airlines’ e-Services. The results confirm that effort expectancy, social influence, facilitating conditions, trustworthiness and outcome expectancy drives e-Services usage trough motivation and intention to use

Factors Influencing Business Intelligence Data Collection Strategies

Abstract: This research purposed to examines the influence of institutional isomorphism and competitive pressure on business intelligence (BI) data collection strategies which are problem driven and comprehensive through 3 purposes of BI (insightfulness, consistency, organizational transformation). The populations of this research are managers and employees who are working at the same level as the manager at PT. Telekomunikasi Indonesia Tbk. in Witel Yogyakarta Special Region, Witel Purwokerto, and Division Digital Business Central Jakarta. Statistic tool used to test the hypothesis is the structural equation model (SEM) with SmartPLS software. Data were collected from 96 respondents which spread to three regions of Telkom office with direct questionnaire method. The result of this research shows that only BI purpose consistency that did not have a positive relation to the strategy comprehensive BI data collection strategy.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh isomorfisma institusional dan tekanan kompetitif terhadap strategi pengumpulan data intelijen bisnis (BI) yang didorong oleh masalah dan komprehensif melalui 3 tujuan BI (insightfulness, konsistensi, transformasi organisasi). Populasi penelitian ini adalah manajer dan karyawan yang bekerja pada level yang sama dengan manajer di PT. Telekomunikasi Indonesia Tbk. di Witel Daerah Istimewa Yogyakarta, Witel Purwokerto, dan Divisi Bisnis Digital Jakarta Pusat. Alat statistik yang digunakan untuk menguji hipotesis adalah structural equation model (SEM) dengan perangkat lunak SmartPLS. Data dikumpulkan dari 96 responden yang tersebar di tiga wilayah kantor Telkom dengan metode kuesioner langsung. Hasil penelitian menunjukkan bahwa hanya konsistensi tujuan BI yang tidak memiliki hubungan positif dengan strategi strategi pengumpulan data BI yang komprehensif

An investigation into the factors influencing consumers to use e-services of Indonesian airlines: The role of motivation

E-Services have been a popular area of research. This research explores what pushes consumers to use Indonesian airline e-Services. Specifically, this study investigates into how the ‘motivation’ factor can be combined in some traditional theoretical models, within which it studies the influence on intention of the customers to use e-Services as well as its usage. A positivist paradigm is referred to conduct the research using a two-stage sequential mixed method research approach comprising both field study and quantitative methods. The field study has been employed to refine the research model and quantitative data collected from questionnaire-based survey is analyzed by using Partial Least Square (PLS) based Structural Equation Model (SEM). The research model is validated by surveying 819 Indonesian consumers who have used Indonesian Airline e-Services. The results confirm behavioral intention to use is influenced by the effort expectancy, social influence, outcome expectancy, and motivation. The motivation itself is influenced by the effort expectancy, social influence, trustworthiness, and outcome expectancy. Findings indicate that the effort and outcome expectancy are both influenced by trustworthiness and facilitation conditions. The results also demonstrate that motivation drives e-Services usage directly or indirectly through the intention to use. Furthermore, the implications of the findings are highlighted

Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of  Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants

Comprehensive Model of Bankruptcy and Forensic Accounting

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accountin

ANALISIS GENDER DALAM PEMBAJAKAN PRODUK DIGITAL

Di era teknologi yang canggih pembajakan produk digital sangat mungkin untuk dilakukan oleh siapapun. Kasus ini sangat sulit untuk dicegah namun harus dilakukan. Penelitian ini bertujuan untuk menginvestigasi factor-faktor yang mendorong perilaku pembajakan digital. Penelitian ini menitikberatkan pada analisis gender berdasarkan pada model penelitian yang dibuat. Penelitian ini menggunakan model dari TAM yang tidak digunakan oleh penelitian sebelumnya. Sampel penelitian adalah mahasiswa S1 di Yogyakarta dengan menerapkan teknik convenience, purposive, dan snowball. Dengan menggunakan kuesioner daring, penelitian ini memperoleh data dari 94 mahasiswa dan 115 mahasiswi. Hasil menunjukkan tidak ada perbedaan signifikan antara mahasiswa dan mahasiswi dalam perilaku pembajakan. Mahasiswa sulit untuk menerima harga dari produk digital yang asli sedangkan mahasiswi bersedia untuk membayar. Penelitian ini mengingatkan perusahaan untuk lebih memperhatikan keamanan penjualan produk digitalnya. Selain itu, pemerintah dan perusahaan perlu untuk berkolaborasi memerangi pembajakan juga memperkuat perlindungan hak cipta

FACTORS AFFECTING THE USE OF FORENSIC ACCOUNTING SERVICES AN EMPIRICAL STUDY ON INDONESIAN BANKS

The increase in fraud action against financial reports make many people uneasy and considering to use Forensic Accounting Services to prevent and detect fraud. This study aimed to analyse the factors affecting The Intention to Use Forensic Accounting Services in the Banking Industry in Yogyakarta. This research used the survey method and used primary data, which obtained from the population of heads of division and internal auditor staff. This research used SmartPls 2.0 to processed the data with 110 data has been processed.Results of the study find that The Perceived Benefits of Using Forensic Accounting Services affects the Attitudes towards Forensic Accounting Services. Additionally Attitudes toward Forensic Accounting Services, Government Pressure and Internal Control Systems affect the Intention to Use Forensic Accounting Services. Researchers also found that there is no affect of Perceived Risks of Forensic Accounting Services on The Attitudes towards Forensic Accounting Services, as well as Stakeholder Pressure and Time budget Pressure does not affect The Intention to Use Forensic Accounting Services

PENTINGKAH NILAI RELIGIUSITAS DAN BUDAYA ORGANISASI UNTUK MENGURANGI KECURANGAN?

Abstract: Is the Value of Religiosity and Organizational Culture Important for Reduce Fraud? This study seeks to investigate the urgency of religiosity and organizational culture in minimizing individual fraud behavior. The method used is interview to informant and analyzed through coding. This study shows that religious can prevent fraud. However, such conditions can not occur consistently. Religious beliefs can change if the individual gets pressure, thus ignoring the religiosity it has. On the other hand, organizational culture is closely related to the leadership so that the direction of culture depends on the leader. In addition, anti-fraud promotions have not been widely applied in organizations

The classification of corruption in Indonesia: a behavioral perspective

This research is aimed to investigate and identify the pattern and classification of corruptors in Indonesia, especially the state officials being imprisoned.This research used the qualitative method. The data were collected through documentations and interviews.The source of the data was chosen by purposive sampling technique. The researcher interviewed deeply 9 suspects of corruption cases being imprisoned.The results of the research show that the classification of corruptors in Indonesia includes all types of corruptions constructed by the Association of Certified Fraud Examiners (ACFE), namely: conflict of interest, bribery, illegal gratuities, and economic extortion. Based on the interview, it is found that the interviewees perform different types of corruptions as follows: there are some suspects perform more than one type of corruptions; there are some suspects perform single corruptions with the same type, and there are some suspects perform single corruptions with the different type. In Indonesia, it is not only the people of executive, legislative, and judiciary who can perform corruptions, but also the people of private sections